National Taxation Bureau of Taipei, Ministry of Finance expressed that, to enhance electronic service efficiency and implement the government’s energy-saving and carbon reduction policy, profit-seeking enterprises can use the internet or multimedia to produce all account book to the tax authority electronically when the tax authority conduct the investigation, except for the cases (1) audited by a certified public accountant; (2)organizations or institutions for educational, cultural, public welfare or charitable purposes, and the subsidiaries thereof; (3)current final report; and (4) liquidation income report. This new and convenient service will help business taxpayers to save time.
The Bureau explained that, profit-seeking enterprises can download the E-Account Book Uploading Software at The e-Filing and Tax Payment Service of the Ministry of Finance (R.O.C) (https://tax.nat.gov.tw). This software allows business taxpayers to upload the electronic files of account books onto the platform or transfer the files using multimedia, instead of providing paper account books. Furthermore, to encourage profit-seeking enterprises to produce general ledger and other account book data that are sufficient to express their business operating conditions using the internet or multimedia during the regulated period set by the taxation authority or the extension period approved thereby when the tax authority conduct the investigation, “Ministry of Finance Directions for the Implementation of Rewards for Producing Electronic Account Books” will become applicable:
1. No certificate is needed for verification, except those with abnormal reports as verified by the authority.
2. If a profit-seeking enterprise has no shortage of taxable income or minor offense for shortage of income tax current year, and pays the shortage tax and penalty fully, its following two years' tax returns that are not to be reported by an informant and have no shortage of taxable income can be reviewed on paper.
3. Professional advisor will be designated to provide the enterprise with assistance in or guidance for solving taxation problems.
The Bureau specially reminded that the relevant rewards will be offered only to profit-seeking enterprises that have produced all account books required electronic files. In case of having any question, please dial the free hotline 0800-000321 (for taxation affairs related problems), 0809-085188 (for software operations related problem), or directly contact Profit-seeking Enterprise Income Tax Section of National Taxation Bureaus of your district.
(Contact: Chief of First Examination Division Chen, Telephone No.: 2311-3711 Ext. 1273)